Management Accounting Essay

539 Words3 Pages
ASSESSMENT 7BSP0377 MANAGEMENT ACCOUNTING Detail of Coursework (pending moderation): In a seminal article, Johnson and Kaplan (1987) criticized that MA systems had lost relevance as they were inadequate for the modern accounting environment, and that they were not useful in the process of control, product costing and evaluation of managers‟ performance amid mounting information processing capabilities. They very succinctly summarized the inadequacy of MA to cope with the demands of modern management by stating that the information generated by MA was: “Too late, too aggregated and too distorted to be relevant for managers’ planning and control decisions” Johnson and Kaplan (1987: p1) You are required to write a high quality paper based on the above statement. Discuss Johnson and Kaplan’s criticism in today’s environment by providing logical arguments against and in favour and back those with credible references. Guidelines: 1. You are required to provide your work in the form of an academic article. I suggest that you should visit LRC and Study Net to get familiar with the structure, format and style of an academic article. 2. It is likely to be a ‘conceptual article’ where you are debating and discussing a concept. You are not expected to undertake any statistical testing of data etc. What you are supposed to do is to research existing academic data (largely in the form of articles, books, reports etc) in order to write about the above topic. 3. The words limit is 2,500. You can go up by 10% but try not to write down this limit. Please mention word count clearly on the front page. 4. I expect your paper to be based on secondary research or desk research. Anyone attempting to do some data analysis of published material will be encouraged. 5. Please ensure that you are evaluative and adopt a discussion style throughout

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